Property Tax in Peshawar (TY 2026-27)
Peshawar property tax guide TY 2026-27 - Hayatabad, University Town, and DHA Peshawar valuations, Section 236C/236K WHT, Section 7E, KP stamp duty, KPLIMS land records.
Peshawar property transactions face the federal stack - Section 236C 3%/10% seller, Section 236K 3%/10.5% buyer, Section 7E on properties above PKR 25M, Section 37(1A) CGT within five years - plus KP provincial stamp duty (currently 2-3%) and KP Board of Revenue registration fees. KP Revenue Authority (KPRA) handles services-related taxation; property registration sits with the KP Board of Revenue.
FBR's Peshawar valuation table places Hayatabad and University Town at the top - these planned-residential sectors command per-marla rates substantially above the inner-city, walled-city, or peri-urban zones. DHA Peshawar Phase I/II have joined the top tier in the most recent gazette. The provincial stamp-duty layer is collected through KP e-stamping infrastructure rolled out over the past few years.
Practical Peshawar-specific considerations: ownership documentation for inherited property (intiqal/mutation chains can stretch decades and complicate clean transfers), the slow but ongoing digitisation of land records under KP Land Information Management System (KPLIMS), and the cross-border buyer profile - overseas Pashtuns from the diaspora often transact during summer family visits with limited documentation windows, making ATL status verification at the time of registration critical.
Transfer tax in Peshawar: worked example
Federal withholding on a property transfer is a percentage of the FBR-notified value - not the declared sale price - and the non-filer rate is more than triple the filer rate. These rates apply nationwide, including Peshawar; the Peshawar-specific variable is which valuation zone your property falls in.
| FBR value | Buyer 236K (filer 3%) | Buyer 236K (non-filer 10.5%) | Seller 236C (filer 3%) |
|---|---|---|---|
| Rs 10,000,000 | Rs 300,000 | Rs 1,050,000 | Rs 300,000 |
| Rs 25,000,000 | Rs 750,000 | Rs 2,625,000 | Rs 750,000 |
| Rs 50,000,000 | Rs 1,500,000 | Rs 5,250,000 | Rs 1,500,000 |
| Rs 100,000,000 | Rs 3,000,000 | Rs 10,500,000 | Rs 3,000,000 |
Section 236K (buyer) is 3% for filers / 10.5% for non-filers; Section 236C (seller) is 3% for filers / 10% for non-filers of the FBR-notified value. Property above PKR 25M FBR value also falls under Section 7E deemed-income tax. Rates are national; Peshawar valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Peshawar
- Find your property's zone in the FBR valuation table for Peshawar - this notified value, not your contract price, is the base for every federal withholding. FBR's Peshawar table covers Hayatabad, University Town, DHA Peshawar, and inner-city zones - Hayatabad and University Town top the table.
- The buyer pays Section 236K advance tax and the seller pays Section 236C, both collected at the point of registration by the KP Board of Revenue · Sub-Registrar offices across tehsils.
- Confirm both parties' Active Taxpayer List status before the transfer date - the filer rate cannot be claimed retroactively if you were a non-filer on the day of registration.
- Provincial stamp duty, capital value tax, and registration fees are charged by Khyber Pakhtunkhwa on top of the federal WHT above.
- Claim the 236K / 236C amounts as adjustable advance tax on your annual IRIS return - keep the challans and the registered deed as evidence.
Buyer & seller checklist
- Verify title / encumbrances with the KP Board of Revenue · Sub-Registrar offices across tehsils.
- Look up the FBR valuation-zone rate for the property.
- Get on the ATL (file a return) to pay 236K at 3%, not 10.5%.
- Budget for stamp duty, CVT, and registration fees separately.
- Check your holding period for Section 37(1A) capital gains.
- Confirm ATL status so 236C is withheld at 3%, not 10%.
- Retain the purchase deed to compute the gain accurately.
- Report the disposal and adjust 236C on your IRIS return.
Frequently asked questions
How much tax on a Peshawar property purchase?
Section 236K - 3% (filer) or 10.5% (non-filer) of FBR-notified value. On a PKR 20M Hayatabad home that's roughly PKR 600,000 (filer) or PKR 2.1M (non-filer).
What's KP stamp duty on property?
Currently 2-3% depending on property type, on top of federal 236C+236K. Collected via KP Revenue Authority e-stamping at the KP Board of Revenue Sub-Registrar office.
Are Hayatabad properties valued higher?
Yes - Hayatabad and University Town top FBR's Peshawar valuation table, followed by DHA Peshawar Phase I/II. Inner-city, walled-city, and peri-urban zones are substantially lower.
How is land record digitisation in Peshawar?
KP's land records are being digitised under KPLIMS - progress is steady but slower than Punjab's PLRA. Manual intiqal/mutation records still predominate in many tehsils outside Peshawar city proper.